Nekurangarira 76 zvibodzwa: nepakati, zvikwereti, debit, waya

kwema All zvemari zvinoratidzwa Nhoroondo. ichakurukurwa rino kuti chii ndeyokuita 76 "misha vane ngava siyana uye chikwereti", uko muchikwata rakakamurwa. Nyaya iyi ichapa mienzaniso kukubatsira kunzwisisa zvirinani nyaya iri kukurukurwa.

Chinangwa Nhoroondo 76

76 rinowanikwa nevanhu tichishingaira-pusa. Zvakakosha kuronga mashoko kwema mari ne chikwereti uye chikwereti, asina kufungwa iri munhoroondo 60-75 :

• pfuma inishuwarenzi ;
• anoti;
• mari kundinyima kubva mari dzevashandi mumapati rechitatu maererano Mutongo matare kana Executive mabasa.

The itsva chati nenhoroondo kuwedzera mashandiro pasi kufunga nhoroondo kuburikidza iyo huru chokubuda mari. Panyaya iyi, zvakava zvakakodzera kuvhura akasiyana Mapato, akaronga kuti mamwe kukarukureta.

Chibozwa 76: 1 uye Sub-nhoroondo 2

Sezvo mari akavhiyiwa angava akasiyana munenge namagariro vane chikwereti uye chikwereti vakakamurwa muzvikamu akawanda. Wokutanga (76.1) ndiyo inishuwarenzi mudziyo uye vashandi, kunze kubhadhara utano uye inishuwarenzi munzanga.

Kuchinjwa pakati mari sangano zvinoratidzwa debit uye debit - zvikwereti. Somuenzaniso, D76 K73 - the indemnity nokuda mushandi sangano pasi chibvumirano. D51 K76 - kugamuchira mari sangano maererano nemitemo. D99 K76 - uncompensated Kudzimwa kwechikwereti inishuwarenzi chinoti kana zvakakanganiswa simba majeure chiitiko.

Subaccount 76,2 zvinoratidza nemisha kutenda kuti auiswe:

• bhizimisi, senga masangano uye Contractors vakawana kusabvumirana mu mitengo, kuti kuonekwa kuti kukarukureta zvikanganiso pashure pakuzadzika nhoroondo, uyewo yokushomeka nhumbi (D76 K60);
• kuti masangano nokuti kutyora unhu zvinodiwa TU mismatch (D76 K60);
• chikwereti pakuchengetedzwa zvisizvo debited kana mari dziri kwenhoroondo sangano;
• kana downtimes kuroorana, kunobva vapemhi, Contractors (kunyorerana chikamu III Nhoroondo urongwa);
• fines uye Zvirango vasiri zvaidiwa kuti vaite chibvumirano (kunyorerana mamakisi 91).

Credit subaccount 76,2 kunoratidza kubhadhara vakagamuchira. Kana zvinoitika kuti mari haisi kuti aunganidzwa, vanopinda debit.

Chibozwa 76: 3 uye 4 Sub-Nhoroondo

In ndima 76,3 iri kuongororwa nokuda kambani chikwereti kune mibayiro uye dzimwe mhando mari kuti zvinoenderana sungano yacho Kudyidzana. D76 K91 - mari receivable (kuparadzirwa). D51 K76 - mari yakagamuchirwa nesangano kubva chikwereti.

Wechina Sub-nhoroondo akagadzirirwa kufungawo mari dzakava nevashandi asi kwete vanobhadharwa imwe nguva nokuda kusavapo vanowana. Muzviitiko zvakadaro, mashoko wiring zvaitwa sezvinotevera: D70 K76. Kana mushandi unowana mari, chichagamuchirwa kunyorwa debit nhoroondo 76.

Kushandiswa Sub-nhoroondo 76/3 uchidzidzira

The kambani "Oasis" Ltd. ane receivable iri uwandu 1 350 000 rubles. pamusoro nhoroondo 62 "misha vane vatengi uye vatengi." Nokuda kwechikonzero asati kukura iye akapfuura kuti 750 000 rubles. dzavo kodzero asingashumbi OOO "Iceberg", iro akakwanisa kudzorerazve kuremekedzwa chikwereti nechikwereti 900,000 rubles. Mumamiriro ezvinhu akadaro pave nemibvunzo yakawanda:

1. Receivables - ndiko kuti kutenga pfuma kana zvemari mubhizimisi mune midziyo?
2. twa mutengi mamiriyoni 1.35 rubles. kana 750 000 rubles.?
3. It runoonekwa kana ichi kana chikwereti-mari ngava, uye 750,000 rubles. - mari yacho OOO kambani "Iceberg"?

Pakadaro, ari "Oasis" Ltd. kuti kuitwa, kubva pamutemo nemaonero, zvinotevera Postings:

Debit Credit 62 91,2 1 350 000 rubles. - Kudzimwa kwechikwereti kodzero kubva vatengi.

Debit Credit 51 91,1 750 000 rubles. - muripo wakagamuchira.

kwacho kubvumira kugadzirisa zvemari "Mamwe mari uye mari" kurasikirwa wekambani "Oasis", kunobva basa iri kutaura. Accountants kambani "Iceberg" vanofanira kunyora debit nhoroondo 76,3 hwokuchengetedza receivables kubva counterparties. Musiyano mumichero kodzero uye mari anoratidza avo chikwereti nhoroondo 98/1, 83 uye 90/1.

Kunyange zvishomanana kuzoita mubhadharo kunotungamirira kune yakawiriranwa chibvumirano yavose vaviri uye zvizere nokuripira zvikwereti. Vasingabhadharwi mugove zvinoratidzwa debit 51 zvikwereti, uye zvakanyorwa kure - pa 98,1. In muenzaniso uyu, zvinoitika:

Debit mamiriyoni 51,9 rubles.

98,1 Debit 765.000 rubles.

Credit Account 76 1 350 000 rubles.

"Iceberg" kambani vakapedza 750,000 rubles. nokuti vaida kuwana kodzero uye vakadzokera 900000 Rbl., kureva, Tingawaneiko 150 000 rubles. Wiring iri sezvinotevera:

Debit Credit 98,1 91,1 150 000 rubles.

The chaiwo pamusoro mubereko kubva oparesheni kunooneka nokuda 98/1 dzaizopiwa kutara ichinonoka.

76.AV subaccount "Kukosha Added Mutero pamusoro mberi uye kubhadhara"

Batanidza ruzivo pamusoro kukarukureta ari VAT bhadharika prepaid nhoroondo anobvumira 76.AV. It anoramba ayo chizvidavirire zvinyorwa pamwe makasitoma avo uye vatengi, umo pachine mari yakagamuchirwa pasi vakaronga ainge atumirwa pamusoro zvinhu kana kuti kupa mhando dzakasiyana mabasa.

Household akavhiyiwa angava akasiyana. Somuenzaniso: D68.02 K76.AV - chizvidavirire mutengo wakawedzera mutero pamusoro muripo kubva mutengi pachine. D 76.AV K68.02 - kuchaja VAT pamusoro mari yakagamuchirwa pachine kubva vatengi. 76. AB mari ndeinotevera subkonto (Analytical zvinhu): "Nhoroondo", "Invoices".

matsamba debit

Kuchirangarirwa kuburikidza (76) kudivi debit Anoiswa tsamba inotevera: "Fixed Zvinhu" (01) "Equipment iiswe" (07) "Income inobereka upfumi muna MC '(03)," Investments mune dzisiri iyezvino zvinhu "(08)" chisingaoneki zvinhu "(04). Of chikamu wechipiri chati nhoroondo izvozvo interacts ne zvinhu "Materials" (10) "Mhuka dziri kuwedzera uye fattening" (11), "pakuunganidza MC."

76 anogona kuiswa tsamba nokuda debit yose zvinhu pasi "Cost okuwana" uyewo nhoroondo 44 41, 45 uye 43, che "Finished zvinhu uye nenhumbi." Kazhinji amakavaitira wiring mari nhoroondo 52, 50, 58, 51, 55, pamwe chete akaverenga 60, 67, 66, 62, 73, 70, 76, 71, 79. Mukuwedzera, debit vakatakura tsamba inotevera nyaya 99 (kufungisisa Zvakawanwa nokurasikirwa), 91 (unocherekedza siyana mari uye mari), 90 "Sales", 97 "ichinonoka mari", 86 "Target mari».

Mienzaniso yose kwema (debit)

Kuti tinzwisise akurukurwa munyaya ino ichatibatsira mienzaniso mishomanana kubva patafura.

matsamba chikwereti

Nekurangarira kuburikidza 76 ingashanda pamwe anotevera Mapato ari chati nenhoroondo: "Investments mune dzisiri ano zvinhu", "Fixed pfuma", "chisingaoneki Zvinhu Zvinhu", "Equipment iiswe", "Kunobatsira upfumi mu MC." Mu "Inventories" matsamba rinoitwa pamwe nenhoroondo "Materials", "pakuunganidza MC," "Mhuka dziri kuwedzera uye fattening", "VAT pamusoro watengwa zvinhu."

76 Nhoroondo kunogona anowirirana chikwereti kugarwa (kunze 68, 69, 75, 77) uye category "Production mari". Chikamu "Finished zvinhu uye nenhumbi" - nenhoroondo 52, 50, 51, 44,55, 41, 57, 45, uye 58. Mukuwedzera, tsamba zvinoitwa neruzhinji ano nhoroondo uye, chokwadi, vaya kuti dzinoratidza mari akavhiyiwa (91, 97, 94, 96, 99).

Mienzaniso kwema (chikwereti)

Tinyatsoziva chii chiri pedyo 76 Postings, batsirai tafura pazasi ane mienzaniso mishomanana.

Nengaidzo pamusoro nhoroondo 76

Beginners maakaundendi kazhinji bvunza mubvunzo pamusoro chii chaizvoizvo kuburikidza 76: active kana pusa? In tsika, mamiriro ezvinhu anogona kuva akasiyana, asi sezvo inorangarira receivables uye payables, pakuenzanisa rinogona mhando mbiri:

• Yaitsigira divi (debit kana chikwereti);
• bilateral (zvose debit uye zvikwereti).

Izvi zvinoreva kuti nokutaura - tichishingaira uye kungogara. Kuti tizive debit nepakati, kupfupikisa ose zvikwereti kudivi Contractors. Pakuenzanisa 76 Nhoroondo chikwereti kunoratidza zvose mari kubhadhara kambani.

Mishumo uye Nhoroondo receivable hurongwa 1 C

The kambani inoshandisa hurongwa "1C: Enterprise 8", vanofanira kuramba zvinyorwa uwandu receivables pakati counterparties. Verenga mashoko iwe unogona, kana pashure kutanga chirongwa kupinda mu "Nhoroondo" chikamu. Mubhokisi pane mazita masangano uye munhu Entrepreneurs. pane chikwereti uye zvikwereti pakati pavo. Contact details, invoices, makondirakiti, zvirongwa basa - izvi zvose zvinogona nguva dzose kuonekwa. Zvinokwanisika kunyoresa sangano itsva kunhaka kubva Muterere.

Kuti tiwane chaiyo chikwereti akaitwa hakuna kuoma. Kuti aite izvi, kupinda chikamu "Contractual Zvikwereti" kuti "Ratidza kunyorerwa" panel, sarudza "Nhoroondo" uye akaisa unodikanwa zuva. Kuti mushandisi mazita Contractors zvose, pakati paunogona kusarudza yakananga zvebhizimisi (pamwe zvikwereti makuru). Kana yakawanda masangano yose pamazita hakukodzeri papeji imwe, mashoko anogona kupiwa ari kutarisana chimiro. Unofanira kuenda "Chart" chikamu. Saizvozvowo, basa rinoitwa pamwe nenhoroondo kunyorerwa.

Ndizvo zvose unofanira kuziva pamusoro bhiri 76, tichiratidza muripo kwema vane chikwereti (zvikwereti). Sezvo Russian Federation mitemo iri zvakanyatsorongwa dzaisiyana, aigara kushandisa bhuku uye zviri pamutemo hurongwa umo tiine chati kuitika nhoroondo uye FDR. Ipapo nyanzvi kucharamba kungwarira kuchinjwa chokuita kwavo nemazvo mabasa, uye kukwanisa kuita zvisarudzo zvakanaka kana rokuzvidavirira.